JEFMS Journal

ABSTRACT:

The study used the Theory of Planned Behavior to investigate the relationship between undergraduate accounting students' knowledge of internal control and cyber security and how it impacts their decision-making and behavior. The study was carried out on Indonesian students, and the data was analyzed by regression analysis. The results showed that students' attitudes and perceived behavioral control positively influenced their intention to practice cybersecurity. However, the effect of subjective norms and education on cyber security was insignificant. The four variables studied accounted for 41.2% of the total variance in behavioral intentions. At the same time, other factors contributed to the remaining variance. The findings suggest a need to assess the effectiveness of current cyber security education practices to achieve educational goals better. The negligible impact of the educational variable highlights the necessity of re-evaluating the current approach to cybersecurity education.

KEYWORDS:

attitudes, subjective norms, theory of planned behavior

JEL codes: A100, A110

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